inspection/search proceedings were violation of
the provisions of the Criminal Procedure Code and the Officers
12
Customs Appeal No.70506 of 2019
made their ... which has to be carried out in accordance with the Criminal
Procedure Code , 1998.
6. The Ld. Commissioner (Appeals) have observed that it is
well
Union of India (UOI) and Ors. Vs Raja Agencies 1993 (42) ECC 166
which has been confirmed by the Hon'ble Supreme Court reported ... Customs Officials is not a statement recorded under section
161 of the Criminal Procedure code, 1973. Therefore it is a
material piece of evidence collected
from the Provisional duty bond taken in
terms of Sub section 2 of Section 18 . Since the
assessment were provisional the show cause notice ... respect of these two B/E could not have been
issued under Section
M/S Gold Ripe International Pvt Ltd vs C.C. Noida on 12 December, 2025
from the Provisional duty bond taken in
terms of Sub section 2 of Section 18 . Since the
assessment were provisional the show cause notice ... respect of these two B/E could not have been
issued under Section
from the Provisional duty bond taken in
terms of Sub section 2 of Section 18 . Since the
assessment were provisional the show cause notice ... respect of these two B/E could not have been
issued under Section
from the Provisional duty bond taken in
terms of Sub section 2 of Section 18 . Since the
assessment were provisional the show cause notice ... respect of these two B/E could not have been
issued under Section
hence it is prohibited import and this makes goods liable for confiscation U/S 111(d) of CA60. Honble Supreme Courts decision ... import of rough Diamonds in this case is in contravention of section 11 of Foreign Trade (Development and Regulation) Act, 1992 and rule
Flex Industries Ltd vs Cce, Lucknow on 2 July, 2013
CUSTOMS, EXCISE & SERVICE TAX
concerned with the activities of the
unit, penalty imposed upon him under Section 11AC
cannot be justified.
For the same reason penalty under Rule ... Excise Ghaziabad
under C No V(15) Adj. /Pintu Tyagi / Gzb / Comm /166/
14/ 1019-1021 dtd 05.02.2015 to all the three notices
